R.I. Gen. Laws § 44-65-2 — Definitions

The following words and phrases as used in this chapter have the following meaning:
(1) “Administrator” means the tax administrator within the department of administration.
(2) “Gross patient revenue” means the gross amount received on a cash basis by a provider
from all income derived from the provision of imaging services to patients. Charitable
contributions, fundraising proceeds, and endowment support shall not be considered
as “gross patient revenue.”
(3) “Imaging services” means and includes all the professional and technical components
of x-ray, ultrasound (including echocardiography), computed tomography (CT), magnetic
resonance imaging (MRI), positron emission tomography (PET), positron emission tomography/computed
tomography (PET/CT), general nuclear medicine, and bone densitometry procedures.
(4) “Net patient services revenue” means the charges related to patient care services
less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual
allowances.
(5) “Person” means any individual, corporation, company, association, partnership, joint
stock association, and the legal successor thereof.
(6) “Provider” means any person who furnishes imaging services for the purposes of patient
diagnosis, assessment or treatment, excluding any person licensed as a hospital or
a rehabilitation hospital center or a not-for-profit organization ambulatory care
facility, pursuant to the provisions of chapter 17 of title 23 of the Rhode Island general laws, as amended or not performing more than two hundred
(200) radiological procedures per month. Further, the term “provider” shall not apply
to any person subject to the provisions of chapter 64 of title 44 or to any person licensed in the state of Rhode Island as a dentist or a podiatrist
or a veterinarian.
(7) “Surcharge” means the assessment imposed upon net patient revenue pursuant to this
chapter.